Studi Literatur Pengaruh Rotasi KAP, Ukuran Perusahaan Dan Profesionalisme Auditor Terhadap Kualitas Audit

Aulia Nurul Izzah; Agus  Munandar

Authors

Aulia Nurul Izzah Universitas Esa Unggul
Agus Munandar Universitas Esa Unggul

Keywords:

KAP Rotation, Company Size, Auditor Professionalism, Audit Quality, Systematic Literature Review Method

Abstract

This research was written with the aim of explaining the impact of KAP rotation, company size and auditor professionalism on audit quality. This research uses the Systematic Literature Review (SLR) method with criteria to determine the literature that will be used as research material. The criteria used are research that discusses audit quality in the 2020 - 2024 time period, research that uses Systematic Literature Review (SLR) and research that focuses on the variables studied. The results of the search and selection of reference articles found 10 articles with discussions that focused on the influence of head rotation, company size and auditor professionalism on audit quality. The research results also show that KAP rotation carried out in accordance with PMK No.17/PMK.01/2008 has proven to be effective in maintaining auditor independence and minimizing the potential for special relationships between auditors and clients. In addition, company size has a significant influence through the complexity of the internal control system and financial capabilities in selecting high-quality audit services. Auditor professionalism, which is reflected in a professional, skeptical and independent attitude, is a fundamental foundation in producing quality audits.

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